Unsubsidized Health Insurance Expenses/Premium Costs

What Is Covered Under Unsubsidized Health Insurance Expenses/Premium Costs?

Unreimbursed Health Care Expenses.
Some examples of qualifying health care expenses include unreimbursed costs for the following:

• Prescription medicine or insulin
• Hospital costs and nursing care
• Medical, dental and vision examinations and treatment by a certified health professional
• Eyeglasses, hearing aids, braces, crutches and wheelchairs
• Insurance premiums for health care insurance plans (including both unsubsidized and subsidized plans, Medicare premiums and supplemental Medicare insurance)
• Premiums for long-term care insurance

Note: You must reduce the health care insurance premiums amount you enter on worksheet line 1b by the amount of the self-employed health insurance deduction that you claimed on line 29 on IRS form 1040.

Unreimbursed Long-Term Care Insurance Premiums and Unsubsidized Health Care Insurance Premiums.
Enter on line 2a of the worksheet on page 21 of these instructions the amount you paid during 2021 for unreimbursed long-term care insurance premiums for you, your spouse and your dependents. Enter on line 2b the unreimbursed premiums you paid for unsubsidized health care insurance premiums for you, your spouse and your dependents.

An unsubsidized health care insurance plan is a plan for which your current or former employer or your spouse's current or former employer does not pay for any part of the plan's costs and does not reimburse you or your spouse for any part of the plan's costs.

Most people who receive wage or salary income from an employer participate in one or more subsidized plans; such plans are not unsubsidized health care insurance plans. If you are unsure, check with your employer.

Please review this topic on ohio.gov for more information.